Reporting serious tax avoidance or evasion
Find out about the Strengthened Reward Scheme for reporting serious tax avoidance or evasion and how to send a report.
The Strengthened Reward Scheme is for individuals who report serious tax avoidance or evasion. If you give HMRC information that helps collect a large amount of unpaid tax, you could get a financial reward.
Tax avoidance or evasion of this size normally involves:
- large companies
- wealthy individuals
- offshore or avoidance schemes
Who could get a reward
You could get a reward if the information you provide to HMRC leads to the collection of at least £1.5 million in tax. You could get between 15% and 30% of the tax collected (excluding penalties and interest).
Rewards are given at HMRC’s discretion and are not guaranteed.
Reasons you would not get a reward
You cannot get a reward if:
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you are or were a civil servant (or contracted to work in the government) and got the information while you were employed
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you are the taxpayer involved in the tax evasion or avoidance, or you planned and started the actions that led to the tax evasion or avoidance
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the information you provide may already be known to HMRC or could have been identified through routine processes
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the reward might directly or indirectly lead to funding illegal activity
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you are required by law to disclose, or not disclose, the information
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you are acting on behalf of someone else
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you got the information from someone who would not have been eligible for a reward themselves
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you are providing the information anonymously (anonymous submissions will be accepted but no payment will be made)
Even if you are not eligible for a reward, you should still report any tax avoidance or evasion to HMRC.
Before you send a report
You must not:
- try to find out more about the activity
- let anyone know you are making a report
- encourage anyone to commit a crime to get more information
Send a report
If you think a person or business is deliberately not paying enough tax, you can report this to HMRC. Any information you provide will be private and confidential and you can report it anonymously.
The report will ask you to include:
- what type of activity you are reporting (1,200 character limit)
- how you know about it
- what your relationship is to the individual or business
- how long it has been going on for
- the total value, or estimation, of the activity
- a description of any supporting information you have or know of (500 character limit)
The information you provide should be detailed and easy to understand. You cannot add attachments to the form, but you can tell HMRC if you have any when you make your report.
After you send a report
You will be notified that your report has been received. Do not make further reports on the same activity or try and contact HMRC to discuss a report — we cannot provide feedback.
HMRC will contact you if:
- more information is needed
- you are eligible for a reward
Tax investigations can take a long time to finish. There could be years between sending the report and receiving any reward payment.